Hirise Builders And Developers vs. State Tax Officer

WP(C)/34729/2022HC KeralaGSTCNR KLHC01074235202209 November 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

AI SummaryAllowed

Held

The Court held that since there was no prior adjudication of the tax amounts payable for the assessment years 2009-10 and 2010-11, the petitioner should be given an opportunity to have these amounts determined by the 1st respondent for the purpose of applying the 2022 Amnesty Scheme. The respondent was directed to consider the petitioner's application and issue a fresh order if the adjudicated tax amount differed.

Facts

The petitioner, facing penalty orders under the Kerala Value Added Tax Act for 2009-10 and 2010-11, had applied for previous amnesty schemes (2019, 2020, 2021) but failed to pay the full amounts. Claiming no prior adjudication of the actual tax payable for those years, the petitioner sought an opportunity to determine the tax liability to avail the 2022 Amnesty Scheme.

Key Issues

Whether a taxpayer, who had not fully paid under previous amnesty schemes and claimed no prior adjudication of tax liability, could seek a fresh determination of tax for specific assessment years to avail a subsequent amnesty scheme.

Sections Cited

None (The judgment discusses the Kerala Value Added Tax Act and various Amnesty Schemes, not CGST/SGST Act sections or Rules.)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 9TH DAY OF NOVEMBER 2022 / 18TH KARTHIKA, 1944 WP(C) NO. 34729 OF 2022 PETITIONER/S: HIRISE BUILDERS AND DEVELOPERS KAYATH ROAD, TELLICHERRY REPRESENTED BY ITS MANAGING PARTNER MASHOOD. C.P, PIN - 670101 BY ADV RAJESH NAMBIAR RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT AND LUXURY TAX, STATE GST DEPARTMENT, KANNUR, PIN - 670002 2 THE COMMISSIONER OF STATE TAX OFFICE OF THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANATHAPURAM , PIN - 695001 ADV/ THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 34729 OF 2022 2

JUDGMENT

Petitioner suffered orders imposing penalty for the assessment years 2009-10 and 2010-11 under the Kerala Value Added Tax Act. It is the case of the petitioner that there was no assessment of any tax payable by the petitioner in respect of those years. Petitioner applied for grant of the amnesty under the 2019 -Amnesty scheme. It is not disputed that the petitioner did not pay the entire amount

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.